Legal Opinion

Bow v. Plummer

Supreme Court of New Hampshire

Decided June 4, 1918PublishedCited by 8 opinions

Assumpsit, to recover money paid by the plaintiff to the defendant, as state treasurer, for its share of the state tax for the year 1914 as claimed by the defendant. The plaintiff insisted thaUan error had been committed in making the assessment and that it was legally liable for a much smaller sum than the amount assessed against it, which it paid under protest. Upon the motion of the plaintiff the court dismissed the action as against the defendant individually.

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Assumpsit, to recover money paid by the plaintiff to the defendant, as state treasurer, for its share of the state tax for the year 1914 as claimed by the defendant. The plaintiff insisted thaUan error had been committed in making the assessment and that it was legally liable for a much smaller sum than the amount assessed against it, which it paid under protest. Upon the motion of the plaintiff the court dismissed the action as against the defendant individually. The defendant then moved that it be dismissed as against him as treasurer; this motion was denied, and the defendant excepted.…

1Opinion of the CourtWalker, J.

As the suit has been dismissed as against the state treasurer in his individual capacity, the question is whether the state, so far as it is represented in this action by the treasurer in his official capacity, may be held liable to respond to the plaintiff’s claim. That the state cannot be sued in our courts, in the absence of a statute authorizing it, or without its consent, either expressly given or clearly implied, is a proposition requiring little discussion. In fact it is axiomatic. Cooley Const. Lim’s 23, Note; Cunningham v. Railroad, 109 U.S. 446, 451; Hans v. Louisiana, 134 U. S. 1;…

2Cases cited14 opinions

  1. Hans v. LouisianaSupreme Court of the United States · 1890
  2. Clark v. BarnardSupreme Court of the United States · 1883
  3. Smith v. ReevesSupreme Court of the United States · 1900
  4. Pennoyer v. McConnaughySupreme Court of the United States · 1891
  5. Gunter v. Atlantic Coast Line RailroadSupreme Court of the United States · 1906

9 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Sousa v. StateSupreme Court of New Hampshire · 1975
  2. Tilton v. DoughertySupreme Court of New Hampshire · 1985
  3. Estate of LaRoche v. DoeSupreme Court of New Hampshire · 1991
  4. State Highway Commission v. GullyMississippi Supreme Court · 1933
  5. State ex rel. Walker v. Board of Commissioners for Educational Lands & FundsNebraska Supreme Court · 1942

3 more not listed; retrieve them via the Exa API.

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